会计学院知识库

       收入确认是网络游戏公司日常生产经营的关键要素，直接映射出公司的经营状况以及发展前景。根据2020年我国网络游戏公司披露的审计报告显示，所有的注册会计师（以下简称CPA）均将收入确认认定为被审计单位的关键审计事项。主要由于收入是体现网络游戏公司业绩的关键性指标，其管理层很有可能为实现公司的经营目标对收入进行操控。并且由于网络游戏公司不同于传统企业，其收入的确认过程必须依靠信息技术系统，其流程繁琐，客户数量较多等特点，导致对网络游戏公司收入确认的审计也变成了审计中的重点与难点。
       本文以Y网络游戏公司收入确认关键审计事项为研究对象，以准则为基础，结合网络游戏行业特点，与业内排行前五十的网络游戏企业所披露的收入确认事项段进行对比分析，以探究CPA在对其收入确认事项段实施披露的过程中所存在的问题。研究表明，上市公司所披露的关键审计事项可以增强CPA审计工作的透明度，从而给投资者带来一定的增量信息，进一步体现了审计报告对投资者作出合理投资决策的内在价值。但是在Y网络游戏公司审计报告中，CPA对收入确认事项段认定的原因存在事项段描述不具体、原因论证不充分等问题。同时发现在披露的审计对策中，存在网游收入审计披露不完整，广告收入审计与审计结果披露缺失等问题。如果公司存在虚假披露等情形，CPA及其事务所，就会面临很大的审计责任，甚至是法律风险。
       本文针对Y网游公司在收入确认关键审计事项披露过程当中所存在的这些问题，提出相应的改进对策。希望CPA在对网络游戏公司收入确认关键审计事项进行披露时可以兼顾披露信息的有用性和可读性，确保增量信息披露的完整性与真实性，进一步优化审计措施。相关部门可以进一步细化准则指导，加强对网络游戏公司的外部监督。

       Income determination is the key element of the daily production and management of online game companies, which directly maps the company's operating conditions and development prospects. According to the audit report disclosed by China's online game companies in 2020, all accountants identified revenue recognition as a key audit matter for the audited units. Because the income is a key indicator of the performance of the online game company, its management is likely to control the income for the realization of the company's business goals; And because the online game company is different from the traditional enterprise, its revenue recognition process must rely on information technology system, its process is cumbersome, the number of customers and other characteristics, resulting in the online game company revenue recognition audit has become the focus and difficulty in the audit.
     Based on Y revenue recognition in the online game company audit report key audit matters as the research object, based on the principles, combining with the characteristics of online game industry, and industry in the top 50 of the network game enterprise revenue recognition issues as disclosed in the period of comparative analysis, to explore the accountants in the revenue recognition issues existing in the process of the implementation of disclosure. The research shows that the key audit matters disclosed by listed companies can enhance the transparency of accounting audit work, so as to bring some incremental information to investors, which further reflects the intrinsic value of audit reports for investors to make rational investment decisions. However, in the audit report of Y Online game Company, there are some problems, such as the inspecific description of the item section and insufficient reason argumentation. At the same time, it is found that there are some problems such as incomplete audit disclosure of online game revenue, missing audit disclosure of advertising revenue and audit results. If the company has false disclosure and other situations, accountants and their firms will face great audit responsibility, and even legal risks.
      In view of these problems existing in the disclosure process of key audit items in revenue recognition of Y online game company, this paper proposes corresponding countermeasures for improvement. It is hoped that the CPA can take into account the usefulness and readability of the disclosed information when disclosing the key audit items of the revenue recognition of online game companies, ensure the integrity and authenticity of incremental information disclosure, and further optimize the audit measures. Relevant departments can further refine guidelines and strengthen the external supervision of online game companies.